Sec. 23-29. Definitions.
   As used in this article, the following words and terms shall have the following meanings, unless the context clearly otherwise requires:
   Annual Rate Resolution means the resolution described in Section 23-40 hereof, establishing the rate at which a fire rescue assessment for a specific fiscal year will be computed. The final assessment resolution shall constitute the annual rate resolution for the initial fiscal year in which a fire rescue assessment is imposed or reimposed.
   Article means this Fire Rescue Assessment Article.
   Assessed Property means all parcels of land included on the assessment roll that receive a special benefit from the delivery of the fire rescue services, programs or facilities identified in the initial assessment resolution or a subsequent preliminary rate resolution.
   Assessment Roll means the special assessment roll relating to a fire rescue assessment approved by a final assessment resolution pursuant to Section 23-38 hereof or an annual rate resolution pursuant to Section 23-40 hereof.
   Building means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term shall include the use of land in which lots or spaces are offered for use, rent or lease for the placement of mobile homes, travel trailers, or the like for residential purposes.
   Certificate of Occupancy means the written certification issued by the city that a building is ready for occupancy for its intended use. For the purposes of this article, a set up or tie down permit or its equivalent issued for a mobile home shall be considered a Certificate of Occupancy.
   City means the City of Boynton Beach, Florida.
   City Clerk means the Clerk of the City Commission.
   City Commission means the City Commission of the City of Boynton Beach, Florida.
   City Manager means the chief administrative officer of the city, designated by the City Commission to be responsible for coordinating fire rescue assessments or such person's designee.
   County means Palm Beach County, Florida.
   Final Assessment Resolution means the resolution described in Section 23-38 hereof which shall confirm, modify, or repeal the initial assessment resolution and which shall be the final proceeding for the initial imposition of fire rescue assessments.
   Fire Rescue Assessed Cost means the amount determined by the City Commission to be assessed in any fiscal year to fund all or any portion of the cost of the provision of fire rescue services, facilities, or programs which provide a special benefit to assessed property, and shall include, but not be limited to, the following components: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement; (b) the costs incurred in any required acquisition or purchase; (c) the cost of all labor, materials, machinery, and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (e) the cost of computer services, data processing, and communications; (f) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (g) the cost of any indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (i) the cost of uniforms, training, travel, and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal, and other professional services; (l) the costs of compliance with any contracts or agreements entered into by the city to provide fire rescue services; (m) all costs associated with the structure, implementation, collection, and enforcement of the fire rescue assessments, including any service charges of the Tax Collector, or Property Appraiser and amounts necessary to off-set discounts received for early payment of fire rescue assessments pursuant to the Uniform Assessment Collection Act or for early payment off fire rescue assessments collected pursuant to Section 23-47 herein; (n) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire rescue services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the City Commission by subsequent resolution; (o) a reasonable amount for contingency and anticipated delinquencies and uncollectible fire rescue assessments; and (p) reimbursement to the city or any other person for any moneys advanced for any costs incurred by the city or such person in connection with any of the foregoing components of fire rescue assessed cost. In the event the city also imposes an impact fee upon new growth or development for fire rescue related capital improvements, the fire rescue assessed cost shall not include costs attributable to capital improvements necessitated by new growth or development that will be paid by such impact fees.
   Fire Rescue Assessment means a special assessment lawfully imposed by the City Commission against assessed property to fund all or any portion of the cost of the provision of fire rescue services, facilities, or programs providing a special benefit to property as a consequence off possessing a logical relationship to the value, use, or characteristics of the assessed property.
   Fiscal Year means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the city.
   Government Property means property owned by the United States of America or any agency thereof, a sovereign state or nation, the State of Florida or any agency thereof, a county, a special district or a municipal corporation.
   Initial Assessment Resolution means the resolution described in Section 23-34 hereof which shall be the initial proceeding for the identification of the fire rescue assessed cost for which an assessment is to be made and for the imposition of a fire rescue assessment.
   Maximum Assessment Rate means the highest rate of a fire rescue assessment established by the City Commission in an initial assessment resolution or preliminary rate resolution and confirmed by the City Commission in the final assessment resolution or annual rate resolution.
   Owner shall mean the person reflected as the owner of assessed property on the tax roll.
   Person means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require.
   Preliminary Rate Resolution means the resolution described in Section 23-40 hereof initiating the annual process for updating the assessment roll and directing the reimposition of fire rescue assessments pursuant to an annual rate resolution.
   Property Appraiser means the Palm Beach County Property Appraiser.
   Tax Collector means the Palm Beach County Tax Collector.
   Tax Roll means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
   Uniform Assessment Collection Act means F.S. §§ 197.3632 and 197.3635, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.
(Ord. No. 01-34, § 1.01, 7-11-01)